Political activities and legislative activities (commonly referred to as lobbying) are two different things and are subject to two different sets of rules and have different consequences of exceeding the limitations. The rules applied in a given situation depend on several issues:
- The type of tax-exempt organization (different rules apply to private foundations than to other section 501(c)(3) organizations),
- The type of activity (political or lobbying) at issue, and
- The scope or amount of the activity conducted.